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TMI Blog2020 (11) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... OF KERALA - 2020 (11) TMI 185 - KERALA HIGH COURT - 2021 (45) G. S. T. L. 130 (Ker.) - Validity of fresh proceedings under Section 74 of GST Act - It is the case of petitioner that inasmuch as the petitioner has already been proceeded against, under Section 122 of the GST Act, a fresh proceedings under Section 74 cannot be pursued against him - HELD THAT:- While proceedings under Section 122 ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tioner to approach the Appellate Authority in the meanwhile - petition dismissed. - WP (C). No. 23226 OF 2020 (C) - - - Dated:- 3-11-2020 - THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR FOR THE PETITIONER : BY ADVS. SRI.K.N.SREEKUMARAN SRI.P.J.ANILKUMAR (A-1768) SRI.N.SANTHOSHKUMAR FOR THE RESPONDENT : BY GOVERNMENT PLEADER DR. THUSHARA JAMES, BY ADV.SRI.SREELAL N WARRIER, SC ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er, the learned Government Pleader for the official respondents of the State as also the learned Central Government Standing Counsel for the respondents. 3. On a consideration of the facts and circumstances of the case as also the submissions made across the bar, I find that this is not a fit case for interference with Ext.P14 order. The petitioner being aggrieved by Ext.P14 order has to approa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t it is only the Central government authorities that can initiate proceedings under Section 74 of the Act. There is no statutory basis for the said submission made on behalf of the petitioner. Accordingly, without prejudice to the right of the petitioner to move the Appellate Authority through an appeal against Ext.P14 order, the writ petition in its challenge against the same is dismissed. Tak ..... X X X X Extracts X X X X X X X X Extracts X X X X
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